In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…
Country-by-country reporting (CbCR) aims at improving tax transparency by mandating multinational firms to disclose certain tax-related information on a per-country basis. The data is supposed to help tax…
With regard to reform blueprints for the future of the Eurozone, a comprehensive systematizing meta-analysis will be prepared. This meta-analysis will capture not only the content of the reform options,…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…
Increasingly globalised, mobile and digital business models and corporate structures have enhanced the scope for corporate tax planning activities and continue to challenge the uncoordinated coexistence of…
Tax competition is the result of national fiscal policies mutually influencing each other in and environment of high economic integration and affects mobility decisions for labour and capital.
This study aims to identify structural reforms in Germany in the period 2013 to 2017, including their origins, intended impact, and actual impact to date, as well as remaining reform needs. Structural reforms…
The project examines policy makers' preferences for public finance reforms as part of the Collaborative Research Center SFB 884 "Political Economy of Reforms" (http://reforms.uni-mannheim.de/). The project will…
Despite the great achievements for peace and economic prosperity, the European project has recently been challenged with public support being on decline in many member states. If national identity remains strong…